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ALLEN v. MORSMAN

No. 8938.

46 F.2d 891 (1931)

ALLEN, Collector of Internal Revenue, v. MORSMAN.

Circuit Court of Appeals, Eighth Circuit.

February 17, 1931.

Attorney(s) appearing for the Case

John H. Pigg, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Charles E. Sandall, U. S. Atty., and Ambrose C. Epperson, Asst. U. S. Atty., both of Omaha, Neb. and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellant.

E. M. Morsman, 3d, of Omaha, Neb., for appellee.

Before KENYON and BOOTH, Circuit Judges, and REEVES, District Judge.

KENYON, Circuit Judge.

This action was brought by appellee against the collector of internal revenue at Omaha, Neb., to recover $6.65, with interest, claimed to have been illegally collected by appellant as a part of an income tax for the taxable year 1928. Appellee was trustee of funds and property under the terms of a certain instrument of July 9, 1926, the income of which was to accumulate for a period of five years, and thereafter during the existence of the trust...

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